In a discussion on the November 18 edition of Fox News' The Beltway Boys about potential changes to "tax policy" in a Democratic-majority Congress, co-host and Weekly Standard executive editor Fred Barnes claimed that "it drives" Democrats "crazy that the top [federal income tax] rate is only 35 percent," adding: "[T]his is a theological issue to Democrats. They want to raise taxes even though there's no reason except vindictiveness against the well-to-do for doing it."

As Media Matters for America has previously documented, Barnes is one of a number of media figures who have claimed that the tax issue benefits Republicans, despite polls showing Americans trust Democrats over Republicans on taxes.

You know, it drives them crazy that the top rate is only 35 percent. I mean, this is a theological issue to Democrats. They want to raise taxes even though there's no reason except vindictiveness against the well-to-do for doing it.